Question 13 2 pts Which internal control procedure is intended to reduce or eliminate the possibility of employee fraud by preventing one person from having conflicting responsibilities? Fidelity bonding. Use of prenumbered documents. Separation of duties Physical controls 2 pts Question 14 In preparing the July bank reconciliation for Oscar Company, it was discovered that, on July 16, a check was properly written to pay utilities expense of $82 but the check was erroneously recorded as $28 in the company's books. The journal entry required to correct the error is O DR Utilities Expense $54 and CR Cash $54. O DR Cash $54 and CR Utilities Expense $54. DR Cash $28 and CR Utilities Expense $28. O DR Utilities Expense $82 and CR Cash $82 Question 15 2 pts Based on the following three statements, select the response that indicates whether each statement is True or False. A. The Sarbanes-Oxley Act of 2002 requires external auditors of public companies to implement and regularly evaluate internal controls for their clients. B. The COSO framework includes five interrelated components: Control Environment, Risk Assessment, Control Activities, Monitoring Activities, and Information/Communication C. Congress passed the Sarbanes-Oxley Act in 2002 in response to high profile fraud cases such as Enron and WorldCom O A True B. True C. True O A False B. True True A True B. True C. False O A False B. True C. False